Corporate Governance and Voluntary Disclosure of Interim Financial Reporting in Jordan

Albawwat, Ala Hussein; Basah, Mohamad Yazis Ali

doi:10.5296/jpag.v5i2.7580

Cited by 27 publications

(40 citation statements)

References 79 publications

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“…Sargan test of overidentifying restrictions verifies the overall validity of instruments. This is achieved by examining the moment conditions' sample analogue used in the estimation process [1]. The instrument will be assumed as valid and the dynamic panel model will be adequately specified if the moment condition holds.…”

Section: Research Resultsmentioning

confidence: 99%

Determinants Of Internet Financial Reporting Of Croatian Banks – Panel Analysis

Pervan¹,

Bartulović²

2017

KSS

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In the recent years, reporting and transparency of banks is in the focus of national and international regulators and their aim is to increase the transparency of financial institutions in order to strengthen stability of the banking system. In this paper, the authors used dynamic panel analysis in order to analyze the practice of Internet financial reporting of Croatian banks in the period from 2010 to 2014. Research of Bank's Internet financial reporting practices was carried out at two levels. At the first, descriptive level, the goal of the research was to determine the level as well as trends of Internet financial reporting of 27 Croatian banks during the observed period. It is assumed that the level of Internet financial reporting during the analyzed period increased as a result of stricter regulations in the financial sector. In order to measure the level of financial reporting by banks, Bank Internet financial reporting score was developed on the basis of 45 elements -criteria which are divided into two groups: financial reporting (20 elements) and corporate governance and risks (25 elements). The second goal of the research was to determine factors that significantly affect the practice of Bank Internet financial reporting in Croatia. The authors applied dynamic panel analysis in order to determine the impact of size, profitability, adequacy of capital and ownership structure on the level of Internet financial reporting of banks.

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Section: Research Resultsmentioning

confidence: 99%

Determinants Of Internet Financial Reporting Of Croatian Banks – Panel Analysis

Pervan¹,

Bartulović²

2017

KSS

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“…Investors having larger stake in the firm confine the decision making power of the board, which reduces the board autonomy and activism [42,75] whereas, the authors in [14,54,61,73] found no substantial association between the institutional ownership and the level of reporting. Some studies have found a negative association between institutional ownership and corporate disclosures [74,16].…”

Section: Institutional Ownership (Ownership Concentration) and Enviromentioning

confidence: 99%

“…Aburaya [70] found a positive relationship association between audit committee independence and the reporting quality of certain environmental specific categories such as policies concerning environment, adherence with environmental legislations and other environmental information. Nevertheless, in the context of voluntary disclosure [9,12,55,[71][72][73] documented the presence of a positive link between audit committee and the incurring independence and the extent of voluntary reporting exhibited by the companies. They argued that board committees determine good corporate disclosure of information.…”

Section: Audit Committee Independence and Environmental Reportingmentioning

confidence: 99%

The Relationship between Environmental Reporting and Corporate Governance: Empirical Evidence from Pakistan

Naseer¹,

Rashid²

2019

Globalization

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The main purpose of the present research is to empirically scrutinize the relationship between corporate governance (CG) characteristics and environmental reporting (ER) (a component of corporate social responsibility) of firms in Pakistan, through the lens of stakeholder and agency theory. The annual reports of 50 non-financial companies listed on Pakistan Stock Exchange (PSX) for the years 2014-2015 are content analyzed to compute the companies' environmental reporting practices. A multifactor model comprising of six elements of CG, i.e. board size, board independence, CEO duality, audit committee independence, proportion of female directors on board and institutional investors is used to assess the impact of CG elements on companies' environmental reporting initiatives. The results revealed that larger board size, higher proportion of independent non-executive directors on the board, partition of the dual role of chairman and CEO and institutional ownership is associated with greater environmental reporting. The results are valuable to both academics and policy makers in Pakistan.

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“…Albawwat and Basah (2015), Imam and Zamil (2014), Majumder et al (2012), Ismail and Abdul Rahman (2011) had been studies the importance of the interim financial reports with its useful and important information. The interim financial reports are considered one of the most important sources for investors in order to help him in getting the accounting information for decisions making.…”

Section: Previous Studiesmentioning

confidence: 99%

“…The study of Albawwat and Basah (2015), titled: "Corporate Governance and Voluntary Disclosure of Interim Financial Reporting in Jordan". This study delved into the relation between the corporate governance characteristics and the ownership structure on the voluntary disclosure in the financial reports published on an interim basis, concentrating on the variables which influence the voluntary disclosure of the Jordanian companies listed on Amman Stock Exchange Market (ASEM).…”

Section: Previous Studiesmentioning

confidence: 99%

Measuring the Quality of the Interim Financial Reports Using the Qualitative Characteristics of the Accounting Information and its Effect on the Investment Decisions According to the “IAS 34”

AL-Shatnawi

2017

IJEF

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This study aimed at measuring the quality of the interim financial reports using the quality characteristics of the accounting information and its effect on the investment decisions according to IAS 34 from the point of view of a category of the financial information users working in the brokerage companies. To achieve the objectives of the study, a questionnaire was designed that contains three constructs related to the primary qualitative characteristics, the enhancing qualitative characteristics, and quality of the interim financial reports. The questionnaire was distributed to a sample consisting of 72 individuals. Descriptive statistics were used to describe the study sample such as the frequencies, arithmetic mean, and standard deviation. In addition, the one-sample t-test and simple linear regression analysis were employed to test the study hypotheses at the 0.05 level of significance. Of the main results which the study reached to are that (i) there is effect of the qualitative characteristics of both the primary and enhancing aspects on the quality of the interim financial reports, and (ii) there is effect of the interim financial reports on the investment decision taking. The study provided a number of recommendations, most important of which is directing the prepares of the interim financial reports to pay attention to providing the qualitative characteristics for the accounting information in the interim financial reports for their positive effect on the quality of these reports to help the decision takers in predicting the economical events and building the future plans.

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Corporate Governance and Voluntary Disclosure of Interim Financial Reporting in Jordan

Cited by 27 publications

References 79 publications

Determinants Of Internet Financial Reporting Of Croatian Banks – Panel Analysis

Determinants Of Internet Financial Reporting Of Croatian Banks – Panel Analysis

The Relationship between Environmental Reporting and Corporate Governance: Empirical Evidence from Pakistan

Measuring the Quality of the Interim Financial Reports Using the Qualitative Characteristics of the Accounting Information and its Effect on the Investment Decisions According to the “IAS 34”

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